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Contents

Official guidance
Business Income Manual
  • BIM00500 · Introduction
  • BIM14000 · Taxation of trading income
  • BIM20000 · Meaning of trade
  • BIM30000 · Measuring the profits (general rules)
  • BIM40000 · Measuring the profits (specific rules & practices) - receipts & deductions
  • BIM50000 · Measuring the profits (particular trades)
  • BIM70000 · Cash basis
  • BIM75000 · Simplified expenses
  • BIM80000 · Computing the amount to assess
  • BIM90000 · Post-cessation receipts and expenses
  • BIM100000 · Miscellaneous income
  • BIM100350 · Sale of income by an individual in exchange for capital
  • BIMFEEDBACK · BIM Feedback
  • BIM60899 · BlankPage
  • BIM67530 · Waste disposal: Landfill Tax: payments to environmental trusts
  • BIM82001 · Partnerships - general notes: definition
  • BIM82005 · Partnerships - general notes: existence of partnership
  • BIM82010 · Partnerships - general notes: joint venture
  • BIM82015 · Partnerships - general notes: separate business for tax purposes
  • BIM82020 · Partnerships - general notes: capacity of partners
  • BIM82025 · Partnerships - general notes: types of partner
  • BIM82035 · Partnerships - general notes: Scottish partnerships
  • BIM82040 · Partnerships - general notes: formation
  • BIM82045 · Partnerships - general notes: dissolution
  • BIM82050 · Partnerships - general notes: death or retirement of partner
  • BIM82055 · Partnerships - general notes: sharing profits/losses
  • BIM82058 · Partnerships - general notes: property
  • BIM82060 · Partnerships - general notes: sleeping and inactive partners: NICs
  • BIM82065 · Partnerships - general notes: husbands, wives, civil partners and minor children
  • BIM82070 · Partnerships - general notes: service companies
  • BIM82075 · Partnerships - general notes: partners’ personal expenses
  • BIM82080 · Partnerships - expenses paid by partners
  • BIM82085 · Partnership expenses - partnership advances funds to partner
  • BIM82090 · Partnerships - partners in disagreement
  • BIM82095 · Partnership expenses paid by partners - legal basis
  • BIM82101 · Partnerships: limited partnership: overview
  • BIM82105 · Partnerships: Limited partnership: restriction of relief for limited partners
  • BIM82110 · Partnerships: Limited Liability Partnership (LLP): overview
  • BIM82112 · Partnerships: Limited Liability Partnership (LLP): LLP agreement
  • BIM82115 · Partnerships: Limited Liability Partnership (LLP): taxation
  • BIM82120 · Partnerships: Limited Liability Partnership (LLP): compliance
  • BIM82125 · Partnerships: Limited Liability Partnership (LLP): computation of profits
  • BIM82130 · Partnerships: Limited Liability Partnership (LLP): partners interest relief
  • BIM82135 · Partnerships: Limited Liability Partnership (LLP): restriction of relief for LLP members
  • BIM82140 · Partnerships: Limited Liability Partnership (LLP): partners’ basis periods, losses and overlap relief
  • BIM82145 · Partnerships: Limited Liability Partnership (LLP): international aspects
  • BIM82150 · Partnerships: Limited Liability Partnership (LLP): NIC
  • BIM82155 · Partnerships: Limited Liability Partnership (LLP): property investment LLP
  • BIM82160 · Partnerships: EEIGs: background information
  • BIM82215 · Partnerships - computation and assessment: claims and elections affecting partnership profits
  • BIM82220 · Partnerships - computation and assessment: claims and elections affecting partner’s tax liability
  • BIM82230 · Partnerships - computation and assessment: changes of partners: loss relief
  • BIM82235 · Partnerships - computation and assessment: individual, company and non-resident members
  • BIM82250 · Partnerships - computation and assessment: examples of allocation of profits and losses
  • BIM82255 · Partnerships - computation and assessment: partner’s notional trade
  • BIM82260 · Partnerships - computation and assessment: partner’s notional trade: commencement and cessation
  • BIM82265 · Partnerships - computation and assessment: partner’s notional trade: basis period rules
  • BIM82270 · Partnerships - computation and assessment: partner’s notional trade: change of partnership accounting date
  • BIM82275 · Partnerships - computation and assessment: other income: computation of income
  • BIM82280 · Partnerships - computation and assessment: other income: allocation of income
  • BIM82285 · Partnerships - computation and assessment: other income: partner’s basis periods
  • BIM82290 · Partnerships - computation and assessment: other income: partner’s basis period: taxed income
  • BIM82295 · Partnerships - computation and assessment: other income: partner’s basis period: untaxed income
  • BIM82300 · Partnerships - computation and assessment: other income: partner’s basis period: losses
  • BIM82305 · Partnerships - computation and assessment: effect of changes in membership on partner’s basis periods
  • BIM82310 · Partnerships - computation and assessment: other income: overlap relief
  • BIM82315 · Partnerships - computation and assessment: other income: losses and overlap relief
  • BIM82320 · Partnerships - computation and assessment: investment business: partner’s basis period
  • BIM82330 · Partnerships - computation and assessment: examples of partnership computations
  • BIM82405 · Businesses: mergers and demergers: overview
  • BIM82410 · Businesses: mergers: cessation of previous businesses and commencement of new business
  • BIM82415 · Businesses: mergers: previous businesses continue as a merged joint business
  • BIM82420 · Businesses: mergers: one business continues and the other(s) ceases
  • BIM82425 · Businesses: mergers: example
  • BIM82435 · Businesses: mergers and demergers: text of Statement of Practice SP 9/86
  • BIM82601 · Partnerships - loss relief restrictions: introduction
  • BIM82610 · Partnerships - loss relief restrictions: calculation of limit of relief: partners’ capital contributions
  • BIM82611 · Partnerships - loss relief restrictions: calculation of limit of relief: £25,000 annual limit
  • BIM82615 · Partnerships - loss relief restrictions: limited partners
  • BIM82620 · Partnerships - loss relief restrictions: limited partners: example
  • BIM82625 · Partnerships - loss relief restrictions: LLP members
  • BIM82630 · Partnerships - loss relief restrictions: active LLP members: example
  • BIM82635 · Partnerships - loss relief restrictions: LLP members: unrelieved amounts
  • BIM82640 · Partnerships - loss relief restrictions: non-active partners in early tax years
  • BIM82645 · Partnerships - loss relief restrictions: non-active partners in early tax years: example
  • BIM82650 · Partnerships - loss relief restrictions: non-active partners: unrelieved amounts
  • BIM82655 · Partnerships - loss relief restrictions: risk-free capital contributions
  • BIM82660 · Partnerships - loss relief restrictions: cost of contribution financed by loan
  • BIM82665 · Computing the amount to assess: Partnerships - loss relief restrictions: cost of contribution reimbursed to partner
  • BIM82670 · Partnerships - loss relief restrictions: exemptions
  • BIM82675 · Partnerships - loss relief restrictions: recovery of excess relief
  • BIM82680 · Computing the amount to assess: Partnerships - loss relief restrictions: Recovery of excess relief - example
  • BIM82685 · Partnerships: licence-related losses: exit charge
  • BIM84151 · Averaging: amendments to profits: reasons other than averaging: no averaging claim in place
  • BIM85020 · Trade losses - types of relief: Extended loss relief - 2008-09 and 2009-10 losses
  • BIMUPDATE001 · Business Income Manual: update index
  • BIMUPDATE100225 · Business Income Manual: recent changes
  • BIMUPDATE100528 · Business Income Manual: recent changes
  • BIMUPDATE100707 · Business Income Manual: recent changes
  • BIMUPDATE110208 · Business Income Manual: recent changes
  • BIMUPDATE110225 · Business Income Manual: recent changes
  • BIMUPDATE110310 · Business Income Manual: recent changes
  • BIMUPDATE110517 · Business Income Manual: recent changes
  • BIMUPDATE110610 · Business Income Manual: recent changes
  • BIMUPDATE110707 · Business Income Manual: recent changes
  • BIMUPDATE120223 · Business Income Manual: recent changes
  • BIMUPDATE120823 · Business Income Manual: recent changes
  • BIMUPDATE130116 · Business Income Manual: recent changes
  • BIMUPDATE130426 · Business Income Manual: recent changes
  • BIMUPDATE130603 · Business Income Manual: recent changes
  • BIMUPDATE131126 · Business Income Manual: recent changes
  • BIMUPDATE140121 · Business Income Manual: recent changes
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  • BIMUPDATE140211 · Business Income Manual: recent changes
  • BIMUPDATE140228 · Business Income Manual: recent changes
  • BIMUPDATE140908 · Business Income Manual: recent changes
  • BIMUPDATE150420 · Business Income Manual: recent changes
  • BIMUPDATE150616 · Business Income Manual: recent changes
  1. Business Income Manual
  2. Partnerships - computation and assessment: investment business: partner’s basis period

BIM82320 | Partnerships - computation and assessment: investment business: partner’s basis period

From HM Revenue & Customs · Business Income Manual

This content has been moved to PM163130.

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